Results 221 to 230 of about 270,414 (308)

Taxing experiences: theorizing negative incidents at the frontlines. [PDF]

Public Manag Rev
Keulemans S, Schaap D.
europepmc   +1 more source

Who Benefits From Government Tax-Subsidies for Corporate Charitable Food Donations? [PDF]

Prod Oper Manag
Özbilge A, Benjaafar S, Hassini E, Parlar M.   +3 more
europepmc   +1 more source

Talent Management in SMEs: Unraveling the Role of Contextual Factors

Human Resource Development Quarterly, EarlyView.
ABSTRACT Employing a multiple case study analysis, this paper explores the contextual factors—internal, external, and relational—that affect small and medium‐sized enterprises (SMEs) in designing their approaches to talent management (TM). Results underscore the significance of two prominent internal variables—namely, organizational size and ownership ...
Franca Cantoni, Caterina Muzzi, Martina Gianecchini   +2 more
wiley   +1 more source

Food Environment Assessment in Primary Schools Before the Implementation of Mexico's 2025 School Food Guidelines: A Mixed Method Analysis. [PDF]

Children (Basel)
Rodríguez-Hernández MF, Fernández-Gaxiola AC, Betanzos-Robledo L, Ligonio-Gamas PG, López-Camarillo D, Tanchez-Sandoval DM, Mejía-Becerril SJ, Álvarez-Rojas VN, Cantoral A, Nissan-Schoenfeld E.   +9 more
europepmc   +1 more source

Towards climate‐conscious corporate restructuring: A comparative exploration of English and Bhutanese legal frameworks

International Insolvency Review, EarlyView.
Abstract This paper conducts a comparative legal analysis of corporate restructuring frameworks in England and Bhutan, examining their capacity to integrate climate variability considerations and promote sustainable business practices. It discusses the procedural mechanisms for restructuring financially distressed enterprises available under the law of
Eugenio Vaccari, Migmar Lham
wiley   +1 more source

Disability inclusion in the Brazilian health system: results of a health system assessment. [PDF]

Glob Health Action
Polack S, Delgado Ramos V, Sepúlveda Köptcke L, de Araujo Morais I, Reichenberger V, Scherer N, Veloso de Albuquerque MDS, Kuper H, Lyra TM, Moran de Brito CM.   +9 more
europepmc   +1 more source

The Impact of the 2016 EU Audit Reforms, Oversight, and Corruption on Earnings Management: Evidence From European Banks Using a Dynamic Panel Approach

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou, Epameinondas Katsikas, Dimitrios Koufopoulos, Konstantinos Spanos   +3 more
wiley   +1 more source

Purchasing sugar-sweetened beverages in Island Lake Anisininew First Nations. [PDF]

Int J Circumpolar Health
Riediger ND, Mann K, Beardy B, Margolese H, Wood L, Tait M, Waugh A, Harper MJ, Thériault C, Bombak A.   +9 more
europepmc   +1 more source

ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang, Xiao Zhang, Michal Wojewodzki, Yuxin Jian, Fadey AbiDaoud   +4 more
wiley   +1 more source

Limiting lifetime inheritances and gifts. [PDF]

Polit Philos Econ
Robeyns I.
europepmc   +1 more source